REGISTERED CHARITY NUMBER: 1172301 THF. MARTYN BRAcfc.IRDLE CHARITABLF, F()UNDATI()N RF.PORT ()F THF. TRUSTEES AND UNAUDITF.D FINANCIAL <iTATF.MF.NTRIL 2024
THE MARTYN BRACEGIRDLE CHAIUTABLE FOUIYDATIC)N CONTENTS OF THE FINANCIAL STATEMENTS FOR THF, YF.AR F.NDF.D 5 APRIL 2024 Repi)rt of the Tru¥te Independen¢ F.xaminer's Report St&tcment of Flnancial Activitiey Balance Sheet Notes to the Flnanclal 4itJtement$ 6 to 111 Detailed Statemenl of Financlyl Acllvltie
THF, MARTYN BRACEGIRDLE CHARITABLE FOUNDATION RF.PORT OF THF. TRUSTEF.S FOR THI YEAR ENDED 5 APRIL 2024 The trustees preseilt their report with ihc fiiiyncial sldlcmLnt8 of the charity for thc ycar ¢ndL'd 5 April 2024. The tnleeS have adopted the provisions of Accoujilllig and Reporting by Charitics: Siatcnient ol. Recomineiided Praclice appliL<iblL to harities prL'paring their accoimts iii accordaJiLe witli ihL' fu)aneial lieporting Siandard dppliL'able in the UK and Republic of Irelillid (FRS 102) (ettective l Janiiary 2019). The Charity is a Charitable Incoryc)rated Orgaiiisalinn (CTO) govLmed according to thc Constittilion dated 28 March 2017. li was established to take forward work of th¢ Uniiicorp()ralLd AssoLiati()ii rcb?i%tLYed Lharity nutnbcr 1172301. The CIO'S annual reports ar¢ published on ilic Chariiy Cominission Website. with c(fLcl from th¢ year enduig 5 April 2018. Thc CIO is an indepoiident ch<Wity. FINANCIAL RF.VIF.W Th¢ resiilts lor tlie period lI}d financi411 p()%ili()n arL sel oiil iii Ihe 8ialLiiILnl ()I' FIncIal Aclivilies on pagL 3 and thc Balance ShL¢t cli) pagL 4. Nel incoine lor p¢rii?d, b¢lore galil(1055sj ()n iiivL%ts))Lnls, was £l96.758 (20?3 £123,019), 'lotal uiirL%triclL.d inL()Ine fiinds Carried f(Trnvard as al S April ?0?4 wLrL £9?1.323 (2023 £763.156). STRUCTURF,, c.ovr,.RNANCF. AND MANAGF.MF.NT CYovernin&i dilcumenl llie Lhèirily 1% C()iitriilli'd by lis governing dUl1]Ll)I. a dLed of In15t }d c()118litutLS an iuiinc()rporaled charily. RF,FF,RF,NCF. ANI) AI)MINISTRATIVE DF.TAIL6* RLk¥l%tLred Charity number 117?301 l)rinLlp#l addrc&¥ 44 Wii)ninglon Ilill Ni)rthwiLh ChLshire CW8 IAU Tru¥tees P M IlraLLgirdle D 'Thiims()n J M13rJLcgirdlL R M MLKciui¢ (appoiiiled l.1.24) Independent F.x#miner Miirray Smith l.LP ChdrtLr¢.d A¢¢ounlai)ts Darl)d I loiise 44 Winninglon Hill NorthwiLh ChLshirL CW8 IAU
THE MARTYN BRACEGIRI)LE CHARITABLE FOUNDATION RF.PORT OF THF, TRUSTF,F,S FOR THE YF.AR INDED S APRIL 2024 Approved by order of the board of lrnst¢es oil 24 JiY 2025 ]d sigied i)n its behalf by.. Pd7 A P M Brac¢girdle - 'Irustee Pagc 2
INDEPF.NDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MARTYN BRACF,C.IRDLF. CHAIUTABLE FOUNDATION Independent examiner'8 report to the trustees of The Martyn Braeegirdle Charitable FTrund4tion I report lo the charity tnteeS on my examination of the aLLount4 of Thc Mdrtyn Bracegirdle charitable Foundation (the l rnsi) tor the year ended 5 April 20?4. Responsibilities and basis of report A4 th¢ Charity tnitst¢¢5 1)I' Ihc Trust YOU dre responsible t.or the preparation of the accoimts in aCCordl¢e with th¢ reqiiirements of the Charilies Act 2011 ('Ihe Acl,). I report in respect of my exainination of the I nisl's accniults caTri¢d oiit under SLction 145 of the Act and in carrying out niy examlliatioii I have followed all applicable DirL'clions givcii by thL Charity Commission under SLLtioii 145(5Xb) of the Acl. Independent examiner's statement I havL c()iiiplL'ILd niy Lxuniin(Ili()ii. l ¢()lifn didl ni) InalLriJl Inatters have come lo my atlei)lion lll coni)eLlion wilh the examinalioii givllkg ine cale lo believL. that ii) uny iiialLrial rLsLI. aLLoiinling re¢()rds wLr¢ iiot kLpI iii respecl ol. the I'nisl as reqiiircd by SLLlii)11 130 ()f the A¢1; nr the aLcoiii)Is do nol accord wilh tliose rLc()rds: i)r the aLL(iunls do iiot i()ii)ply witli die applicable reqiiireinents coiiceniing the forni an(1 LontLI)t ol. llL'coiints sel out in thL. Ch11¢.5 (AcLc)Ulll5 wid II¢TX)rts) Rcgilildtions ?0118 other thali any requIrnent thal IhL U¢¢OLint.s give a In)¢ and fair VILW whicl) 15 111)l a nialtcr coi)siderL.d part ol. ali indepL'iiik'i)l Xnu7aII0n. I hdve no concerns and have come acmss no othcr tnullL'r% in cnnneclion witli the exi)minalion to which attLntion sh()uld be drciwn in Ihis rep()rl in i)rdLr lo ciiablL a pn)per iindLrslandiiigJ {)rthc acL(Iiinls to k, rLaLI)LLI. Nicola I'ucker Miimiy Siniih l..l.P Cl)artered Accoiuitants Durland I Ioii.%L' 44 Wimiiiigloii FIill Ni)rtIIwiLh ClILs1)irL' CW8 IAU 24 Janiiary 2025 Pag¢ 3
THE MARTYN BRACEGIRDLE CHARITABLE FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAX ENDED 5 APKtL 2U24 2024 Unrestricted liind 2023 'rotal twids Notes INCOME AND ENDOWMENTS FROM Donations and legacies 125,000 125.IK)O Ivestment income 17,681 11,751 Total 142.681 136.751 F.XPF.NDITURF. ON Charitable actlvlties Charilciblc dcjnalions )v¢slment managetrfftenl costs 14.080 1.148 12.057 1,0211 OthL'r 695 65.$ Total 15.923 13,732 Nel gainsl(lossL's) on iiivcstniwits 31,409 (9? 195) NF.T INCQMF. 158.167 30.824 RF.C()NCILIATlnN OF FUND£) T()liil li1iicl% broiib)l)I l()rwurd 763.156 732.332 TOTAL FUNDS CARRIF.D FORWARD 921.323 763.156 The iioles form part ofihese fmancial siatemenls Page 4
THE MARTYN BRACEGIIU)LE CHARITABLE FOUNI)ATION BALANCF SHEF.T 5 APRIL 2024 2024 Unreslricted fund 2023 Tolal fwlds Notes FIXED ASSETS Investi11jts 890,462 731.284 CURRENT ASSETS Debiors Cash at bkmk 2.5.000 6.550 32,521 31,550 CRF.DIT()RS Ainounts Idlling due within i)ne year (689) (649) NET CURRF.NT ASSF,TS 30.861 31,872 TOTAL ASSFTS LE4iS CURRENT LIABILITIF.S 921.323 763.156 NET ASSETS )21,3?3 763,156 UIvLStricled liiiids 921,323 703.156 T()TAL FUNI)S 921.323 763.156 ThL' findnLial slalLillLnls were appr()VLd by the ljoard Ill In151ees and aulhori5¢d for issue on 24 Jwiiiury 2025 and were sigi)Ld ()ii il% bLliull' by: P M Bracegirdle - Tntstce The iiotes fonn part of these fancial statemenls Page 5
THF. MARTYN BRACEGIRDLE CIIAIUTABLE FOUNDATION NOTE.S TO THE FINANCIAL STATEMENTS FOR THF. YF,AR ENDF.D 5 APRIL 2024 AccouiYfiNG POLICIES Basis of preparing the financial $tstements IhL. fill]Lial slatLI)ILnlts ()r th¢ chdrity, which is a public EK'ncfil enlity imder FRS 102, have been prepared in accorddnL¢ with th¢ Charities SORP (FRS 10?) 'A¢cc)iitiling and Re)rting by Charities.. Stateineiit ol Recomiiiended Practicc applicablc Iii Lhdrilies prepariiig their accowil% ii) J¢c1)rd]ce with the I". u]}cial Rcp()niiig Siaiidard applicablc in the UK ai)d Repiiblic of IrL.land (fRS 102) (elYLLtive l Jaiiuary 20191,, FinanLial KLporting S1](1drd 102 '1he F i111claI Rcportllig sian(Ld applicable in the UK ajid RcpubliL ol" Ire5]d, and the Charities Aci 2011. 'fhe fii)ancial slalciiiL'iils havL bLeii prepared imder Ihe hist()riLal vosl convention, wilh thL cx¢c'pli()n ()r invesltnLnt% whiLh arc included di market value. as moditiL.d by the revalualion ofcertaii) assels, Income All incoine is reco?Sed in thL Sialement of Ftnwicial Activities i)nce th¢ charity has entitlLmenl to thL lidS., it is probable thal the Tnci)Ine will be received and the amoiinl can be nieasured reliably. F.xpendlture Liahililics arL' rL'c(i&ini4ed as oxpenditire as sooi) as there is a legal or constnictive obligation commirting the charily to ihat expenditure. il is prohublL' Ihal u tran4lvr of ecoiioinic bL'IIL.li15 will be reqiiired iii seiilvnicnl )d thL aniolinl ol. the ()bligyulii)11 cali bL' lll¢dSiired rL'liably. l., XPL'iidiliirL' is a¢L()iu)ILcI lor <)1) ali aLcrual% basis anLI I)<15 been clussified uiid¢'r headings thal aggregiale all L()41 rLlai¢d l() the L'alegory. WhLrL' Lc)slS 1)01 be dirLLily atiribiilL.d Io Pdrti¢ul 'cidu)&4 thly hic ve beet) alli)caled to aLliviliLs (In d bJ8i5 consi8lLnl with ihL li%e i)I'resnurL'cs. T#x8ti()n IhL Lhurity 1% LXLmpi from on ils Ll)arilablc aclivities. Fund accountln Unreslricled funds can be iised in aLlOrdl¢e with the charitable ()bjiLlivLs ai IhL ditscrelion ol'the truslve5. RL'slricled fiiiids can oiily be ii.s¢d f()r partiCLilar rL'striclLd piirp(ises wiihin the objec15 Ot. Ihe charity. Restricliciiis arisc wlicn spLcili¢d by IliL donor or wlieii liiii(Is wc. ruised l()r particiilar rL'striLIL'd piirpo%e%. Further expltmation ol. thL natu and puryx)%c of ea¢h tliiid is includcd in the iinl¥8 lo the linancial 5talemenls. INVF,6iTMF,NT IIYCI)MF. ?024 2023 Dividends received 17,681 11.751 Page 6 ontinued...
THE MARTYN BRACF.GIRDLF, CHARITABLE F()UNDATION NOTES TO THE FINANCIAL STATFMENTS- continued FOK THF, YEAR F,NDF.D 5 APRIL 2024 CHARITABLE ACTIVITIES COSTS Direcl Costs Ch8rilable donations Investsnenl nianageinLnt Losls 14,080 1.148 15.228 TRU.STEF.S' RF.fUNFRAT1N AND BF.NF,FITS There were iio Inistees, r¢mimerulioii or ()Iher IK'ncfiiS for th¢ y¢ar ended 5 April ?024 nor tor thL year ended 5 April 2023. Trustees, expenses ThLre were iio truslLc5' L'xpLn5cs paid fc)r Ih¢' year eilded S April ?024 iior lor the year ¢iided 5 April 2()23. COM]>ARATIVE(i FOR THF. STATF.MF,NT OF FINANCIAL ACTIVITIES UiirL'8trictcd hind INC()MF. AND F.NIM)WMF.NTS FR()M Doii&ili()i)s ai)d ILb7llLiLS 125.01111 tnvcstm¢nl income 11,751 Ttstsl 136.751 F.XIPF,NI)ITURF. ON Ch#rit¥hlL aLtivitiL' Chdrildble doiiatioiis Invcstmenl managLinunt costs 12.057 1,020 OthLY 65.$ Totsl 13.732 Nel gains/(losses) oil inve5tnieiits (92.1951 NF.T INCOME 30.824 RECONCILIATION ()F FUNDS I'otal twids brolight lorward 732.332 TOTAL FUNDS CARRIED FORWARD 763.156 P28L. 7 c()ntinued...
THF, MARTYN BRACEC.IRDLF. CHARITABLE FOUNDATION NOTF.S TO THE FINANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 5 APRtL 2024 FIXED ASSET INVESTMENTS Listed ynveslmeilts sctIlLmvnls PL'iidiTI T()ta15 MARKET VALUE Ai 6 April 2023 Addilioiis Disposals Revaluati()ns 569.?09 ?16,163 (9,531) 31.41)9 16? 075 138,448 (217,311 } 731.284 354.611 (226,842) 31.4119 At 5 April 2024 807.250 83,212 890.46? NF.T BOOK VALUE At 5 April 2024 807 ?50 83.212 890.462 At 5 April 2023 569 ?09 162.075 731.2114 'IhcrL' were no invL'4tmcnt asscts oulsidc the lJK. DF,HT()RS: AMC)UNT4i FALLIN(: I)UE WITHIN ()NF. YF.AR 2024 2023 PrepaymLn15 and accruLd incom¢ 25.000 CREI)IT()RS1: AMC)UNTS FALLIN(- DUE WITHIN OTrIE YEAK 2024 2023 ALcrucd ¢xpeii%es 689 649 MI)VF.MF.NT IN FUNI) m()VLinciit ui lujid Ai 5.4.24 At 6.4.23 Unrestricted fund$ (ieneral lund 763,156 158.167 921,323 TOTAL FUNDS 763.156 158.167 921.323 Page 8 continued...
THF, MARTYN BRACEGIRDLE CHAIUTABLE FOUNDATION NOTES TO THE FINANCIAL STATF.MF,NTS- continued FOR THE YEAR F,NI)F.D 5 APRtL 2024 MOVF.MF.NT IN FUNDS - eontinued Net movemenl in fimd5. incliided in the above are as follows: Incoming rL's()urces Rcsourc¢s expeiided Gains and loss¢s Movement iii fimds Unre.$lricled funds General fiind 142,681 (15.923) 31,409 158,167 TOTAL FUNDS 142,681 {1.5.923) 31,409 158.167 Comp8rativo.% for movement ITr fund Nel InoveinLnt ii) fiiiid At 5.4.?3 Ai 6.4.22 Unre$tri¢t¢d funds General fund 732.332 311.824 763.156 T()TAL FUNI)S 732.33? 30,8?4 763,156 ComparalivL' iiel movvm¢nt in tiinds. includcd iii Ili¢ above &e a% r()11()ws'. InLoining r¥soiwccs Rc%oiwLLS expLiided Gains and los%es Mc)v¢niLnl ii) lunds Unr¢ytrlcted fundy General fid 136.751 {13,732) (92,195) 30,824 TOTAL FUIYDS 136.751 (13.732) (92.195) 30.824 A ciwreiil year 12 Tni)nth% and prior year 12 moiiths combijied posilion is as follows: Net moveinenl iii fimd5 At 5,4.24 At 6.4.22 Unrestricted fund$ GLI)eral fimd 732.332 188.991 921,323 TOTAL FUNDS 732.332 188.991 921,323 Page 9 conlinued...
THF. MARTYN BRACEGIRDLE CHAIUTABLE FOUNI)ATlnN NOTES TO THE FINANCIAL £iTATF.MENTS- continued FOR THF. YFAR F,NDF.D 5 APRIL 2024 MOVEMENT IN FUNDS- continued A ciwreni year 12 months and prior year 12 months combllied nel movemenl in tiind& included in the above are as follows.. Inconiing resoiwLLs RL'SI)urces expeiided MovLnient losses Unrestricted funds Gen¢ral fiuid 279.432 (29.655) (60.7861 1118.991 TOTAL FUNI)S 279,43? (29,655) {60.786) 188,991 io. Rf.LATF.D PAKTY D15CLO4iURF,S There WLfL' iio relatcd party transaclions lor the year ended 5 April 2024. Pugc 10
THf, MARTYN BRACEGIRDLE CHAIUTABLE FOUNDATION DF.TAILF.D STATEMENT OF FINANCIAL ACTIVITIES FOR THE YF.AR ENDED 5 APRIL 2024 2024 2023 INCOME AND F.NDOWMENTS Donations and legacles DonallOIIS liift aid loo.000 25.000 loo.000 ?5,000 125.tK)O 125,000 Inveqtment income Dividliids recLiVLd 17.681 11.751 Total incoming resources 142.681 136,751 EXPF.NI)ITURF Charit¥blL' activities IvL%linLiil wid charges D()iiali(71?5 1.1411 14.080 1.020 15,228 13.077 Support costs CiiTrvern4nee eo.$ts ALLounlanLy lees 695 655 Total resi)urL'LS Lxpended 13,73? Net IDc()me before %#ins 108$e$ 126.758 123,019 eallsed reco%nlsed g#lns JD(I l()¥ses Reali5od gainsl(losscs) IIxLd d5set invL%lmLiils 31.409 {92.195) Net income 158.167 30,824 This page d(ts not fonn part orth¢ statutory financial stat¢mLiIIs Pagell